IN THE HIGH COURT OF DELHI AT NEW DELHI 
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        ITA 362/2003  
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 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through Mr. Sanjiv Khanna, Adv. with 
 Mr. S.C. Sharma, Adv. 
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 versus 
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 M/S TRIVENI SPERRY SUN LTD.         ..... Respondent 
 Through Mr. Ajay Vohra, Adv. with 
 Ms. Kavita Jha, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                                10.12.2003 
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 Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves a substantial question of law. 
 Admit. 
 The following question is framed for adjudication. 
 ''Whether the Tribunal was correct in law in holding that the assessee, who was engaged in the activity of mud logging  was entitled to deduction under Section 80-I of the Income Tax Act, 1961?'' 
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 The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee himself or in case of any ot 
 her assessee, which has been followed by the Tribunal. 
 The appeal shall be listed for hearing in the regular course. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 DECEMBER 10, 2003 
 rkr 
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